\documentclass{standalone}
\usepackage{array}
\usepackage{booktabs}
\usepackage{tabularx}
\newcolumntype{C}{>{\centering\arraybackslash}X}
\newcommand\mcbf[1]{\multicolumn{2}{c}{\textbf{#1}}}

\begin{document}
\begin{tabularx}{\linewidth}{>{\bfseries}r*{10}{C}}
\toprule
            & \mcbf{Labial} & \mcbf{Alveolar} & \mcbf{Palatal} 
                                        & \mcbf{Velar} & \mcbf{Glottal}    \\
Nasal       & mh & m & nh & n                &     &     &    &   &    &   \\
Stop        & p  & b & t  & d                &     &     & k  & g &    &   \\
Sibilant    &    &   & \multicolumn{2}{c}{s} &     &     &    &   &    &   \\
Fricative   & f  & v & th & dh               & c   &     &    &   & xh & x \\
Approximant &    &   &    &                  &     & j   & wh & w &    &   \\
Lateral     &    &   & lh & l                &     &     &    &   &    &   \\
Trill       &    &   & rh & r                &     &     &    &   &    &   \\
\bottomrule
\end{tabularx}
\end{document}
